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High Court of KeralaWP(C)/22476/2015disposed of

Paramount Trade Links v. Commercial Tax Officer

2015-07-243 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 24TH DAY OF JULY 2015/2ND SRAVANA, 1937 W.P.(C).No. 22476 of 2015 (H) ----------------------------- PETITIONER :

------------ PARAMOUNT TRADE LINKS, 17/550(10), KTV TOWERS, WEST FORT ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER: SRI.ANOOP WILSON BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.UMAMAHESWAR RESPONDENTS :

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1. COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAX OFFICES COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678 002.

2. THE ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAX OFFICES COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678 001.

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX OFFICES COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678 002.

BY GOVERNMENT PLEADER : SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).No.22476 of 2015 (H) ---------------------------- APPENDIX PETITIONER'S EXHIBITS --------------------- EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 07.07.2014 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-2011.

EXT.P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1.

EXT.P3 COPY OF STAY PETITION IN EXT.P2 APPEAL.

EXT.P4 COPY OF LETTER DATED 23.10.2014 ADDRESSED TO THE 1ST RESPONDENT.

EXT.P5 COPY OF NOTICE DATED 09.07.2015 OF THE 3RD RESPONDENT UNDER THE RR ACT.

RESPONDENT'S EXHIBITS : NIL --------------------- //TRUE COPY// P.A. TO JUDGE

A. MUHAMED MUSTAQUE, J ------------------------------------------------ W.P.(C).No. 22476 of 2015 ------------------------------------------------ Dated this the 24th day of July, 2015

JUDGMENT

The petitioner, a registered dealer, has approached this Court challenging revenue recovery proceedings pending appeal. It is submitted that the petitioner has already remitted 30% of the tax paid in Ext.P4.

2. In that view of the matter, the Appellate Authority is directed to dispose of the appeal within four months after notice to the petitioner. Till disposal of the appeal, all recovery proceedings shall stand deferred.

This writ petition is disposed of as above. No costs. Sd/- A. MUHAMED MUSTAQUE, JUDGE